left $13$ Which of the following statements related to the costs of a moving deduction is correct $?$ a $.$ All legal and other costs associated with acquiring a residence in the new work location are always deductible $.$ b $.$ If the employer provides an allowance for these moving costs that is less than the actual moving costs $,$ it is not included in income $..$ All costs of visiting the new work location in order to find a new residence are always deductible $.$ d The costs of selling a residence where the taxpayer lived prior to the relocation is always deductible $.$